1. The plaintiff community shall dismiss the lawsuit of the next corporation

2. The plaintiff corporation's claim for the joint assets trust.

1. Details of the disposition;

A. On or before January 1, 2014, the Plaintiff trust company concluded a real estate trust contract (hereinafter “instant trust contract”) under the Trust Act with respect to Hap-si B and 155 lots (hereinafter “instant trust property”) prior to the enforcement date of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”); and completed the instant trust registration with respect to the instant trust property.

B. The Plaintiff Museum Co., Ltd. (hereinafter “Plaintiff-Profit Co., Ltd.”) is a company established to acquire, manage, operate, and dispose of loan claims, etc. relating to an urban development project of the Hypha Development Co., Ltd., and is the first beneficiary under the instant trust contract (the beneficiary is entitled to receive preferential payment of the principal and interest, etc. within the scope of the remaining amount obtained by deducting the disposal costs, trust fees, etc. from the proceeds from the

C. Pursuant to Article 107(1)3 of the amended Act and the main sentence of Article 1 and Article 17(1) of the Addenda, the Defendant imposed property tax on the Plaintiff trust company, a trustee of the instant trust property, KRW 138,446,960 on September 11, 2014, property tax on land in 2014, KRW 27,196,070 on local education tax, and KRW 3,030 on October 13, 2014, and KRW 350 on local education tax, respectively.

(hereinafter “instant taxation disposition”). / [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1 and 2 (including numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. The provisions of the Local Tax Act stipulating the person liable to pay property tax on the plaintiffs' alleged trust property as a truster for about 20 years after it was newly established on December 27, 1993.